Rubber tees vs supple TPU.
Stiff rubber mashes flat over time. Supple TPU returns to shape.
The material difference
The "rubber" in most range rubber tees is actually a stiff EVA or vulcanized rubber compound with a Shore A hardness of about 70 to 80. It feels firm. Over hundreds of strikes it compresses and does not fully recover, so the effective tee height drops by 10 to 20% within a season.
TPU 95A
Thermoplastic polyurethane at Shore A 95 is softer than typical rubber tees but more elastic. It deforms under load, then returns to shape. Tee height stays consistent across thousands of strikes.
The strike feel
Rubber tees can spring back into the club face on a low strike, transferring shock. TPU absorbs and dissipates. Less wrist sting on a skulled iron.